厦门大学第二届财税法论坛暨第三届国际税法前沿论坛
“一带一路”背景下跨境投资的税收协调问题
会议议程
时间:7月17日(周日) 地点:天海花园主楼二楼飞虹阁
8:30-9:00 开幕式
主 持 人: 朱炎生 厦门大学法学院副院长、教授
致辞嘉宾(每人8分钟):
1. 廖益新 厦门大学国际税法与比较税制研究中心(CITACT-XMU)主任、教授
2. 洪家殷 东吴大学法学院院长、教授
3. Karoline Spies 维也纳经济大学博士后助理研究员
9:00-9:10 合影留念(宾馆一楼门口)
9:10-10:40 第一阶段学术研讨
主 持 人:洪家殷(东吴大学法学院教授)
廖益新(厦门大学法学院教授)
主题发言阶段(每人20分钟)
1. 张志勇(国家税务总局原副局长):一带一路背景下中国的国际税收协调
2. 葛克昌(东吴大学法学院教授):从欧盟到一带一路之税收调适
3. Karoline Spies(维也纳经济大学博士后助理研究员):中国丝绸之路倡议与增值税的挑战
评议及集体讨论阶段(30分钟)
1. 朱炎生(厦门大学法学院教授)
2. 叶永青(上海金杜律师事务所合伙人)
10:40-11:00 茶歇
11:00-12:30 第二阶段学术研讨
主 持 人:陈清秀(东吴大学法学院教授)
邱冬梅(厦门大学法学院助理教授)
主题发言阶段(每人15分钟)
1. Pedro Schoueri/Viktoria Wöhrer(维也纳经济大学研究和教学助理):在既定双边税收协定背景下新丝绸之路计划中的基础设施建设
2. 张智勇(北京大学法学院副教授):跨境投资税收的多维度协调
3. 王静宜(香港大学法学院博士后):中国税务机关对转让定价问题的处理及改进建议
4. 曹明星(中国财政发展协同创新中心副主任,中央财经大学国际税务研究中心副主任、法学院副教授):“一带一路”中的BEPS 2.0
评议及集体讨论阶段(30分钟)
1. 陈延忠(厦门海事法院法官,CITACT-XMU兼职研究员)
2. 张泽平(华东政法大学国际法学院副教授)
12:30-13:30 会议午餐
14:00-15:30 第三阶段学术研讨
主 持 人:葛克昌(东吴大学法学院教授)
蔡庆辉(厦门大学法学院副教授)
主题发言阶段(每人20分钟)
1. 陈清秀(东吴大学法学院教授):国际税法上股利所得之课税
2. 廖益新(厦门大学法学院教授):跨国股息国际税收协调的若干问题
3. 范文清(东吴大学法学院副教授):外国法人盈余所得的来源所得认定标准
评议及集体讨论阶段(30分钟)
1. 张智勇(北京大学法学院副教授)
2. 寇毅敏(北京京师律师事务所合伙人)
15:30-15:50 茶歇
15:50-17:20 第四阶段学术研讨
主 持 人:戴黎明(厦门市国家税务局副局长,CITACT-XMU兼职研究员)
严锡忠(上海左券律师事务所合伙人,CITACT-XMU兼职研究员)
主题发言阶段(每人15分钟)
1. 张泽平(华东政法大学国际法学院副教授):国际税收协定中的非歧视原则
2. 叶永青(上海金杜律师事务所合伙人):跨境投资中的税收居民问题
3. 吴青伦(上海德勤会计师事务所会计师):股权资本利息税前扣除与定性——以巴西净权益利息为例
4. 邱冬梅(厦门大学法学院助理教授):税收协定中的跨境劳务所得课税
评议及集体讨论阶段(30分钟)
1. 曹明星(中央财经大学法学院副教授)
2. 林文生(厦门大学经济学院副教授)
17:20-17:50 闭幕式
主 持 人: 朱炎生教授
1. 陈清秀教授做会议总结
2. 廖益新教授致答谢辞
18:00- 会议晚餐
The 2nd Fiscal and Tax Law Forum &
The 3rd Forum on Frontiers in International Tax Law,
at Xiamen University
Tax Coordination for Cross-Border Investment under “One-Belt-One-Road” Strategy
Agenda
Date:July 17th (Sunday)
Venue:Fei Hong Court, 2nd floor, Sea View Garden Hotel
8:30-9:00 Opening Ceremony
Moderator:
Prof. Yansheng Zhu, Vice Dean of Law School, Xiamen University
Speakers (8 minutes/person)
1. Prof. Yixin Liao, Director of the Center for International Tax Law & Comparative Taxation, Xiamen University (CITACT-XMU)
2. Prof. Jiayin Hong, Dean of Law School, Soochow University
3. Dr. Karoline Spies, Post-Doctoral Research Associate, WU
9:00-9:10 Photo time (1st floor, Sea View Garden Hotel)
9:10-10:40 Session 1
Moderators:
1. Prof. Jiayin Hong, Law School of Soochow University
2. Prof. Yixin Liao, Law School of Xiamen University
Speakers (20 minutes/person)
1. Mr. Zhiyong Zhang (Former Deputy Director of State Administration of Taxation): China’s International Taxation Coordination Against the Setting of “One-Belt-One-Road”
2. Prof. Keh-Chang Gee (Law School of Soochow University): Tax Adaptation from the EU to “One-Belt-One-Road”
3. Dr. Karoline Spies (Post-Doctoral Research Associate, WU): VAT Challenges in the China Silk Road Initiative
Commentators & Group discussion(30 minutes)
1. Prof. Yansheng Zhu (Vice Dean of Law School, Xiamen University)
2. Mr. Yongqing Ye (Partner, King & Wood Mallesons)
10:40-11:00 Tea Break
11:00-12:30 Session 2
Moderators:
1. Prof. Chinghsiou Chen, Law School of Soochow University
2. Assistant Prof. Dongmei Qiu, Law School of Xiamen University
Speakers (15 minutes/person)
1. Pedro Schoueri/Viktoria Wöhrer (Research and Teaching Associate, WU): Infrastructure Projects on the New Silk Road under selected DTTs
2. Associate Prof. Zhiyong Zhang (Law School of Peking University): Multiple Perspectives of Tax Coordination for Cross-Border Investment
3. Dr. Jingyi Wang (Post-Doctoral Research Associate, Faculty of Law, The University of Hong Kong): The Chinese Approach to Transfer Pricing: Problems Faced and Paths to Improvement
4. Associate Prof. Mingxing Cao (Law School of Central University of Finance and Economics): BEPS 2.0 in the Context of One-Belt-One-Road
Commentators & Group discussion (30 minutes)
1. Dr. Yanzhong Chen (Judge, Xiamen Maritime Court, Adjunct Researcher of the CITACT-XMU)
2. Associate Prof. Zeping Zhang (International Law School, East China University of Political Science and Law, Shanghai)
12:30-13:30 Lunch
14:00-15:30 Session 3
Moderators:
1. Prof. Keh-Chang Gee, Law School of Soochow University
2. Associate Prof. Qinghui Cai, Law School of Xiamen University
Speakers (20 minutes/person)
1. Prof. Chinghsiou Chen (Law School of Soochow University): Taxation of Dividends under International Tax Law
2. Prof. Yixin Liao (Law School of Xiamen University): Issues Arising from International Coordination on Taxation of Cross-Border Dividends
3. Associate Prof. Wenqing Fan (Law School of Soochow University): Source Rule of Business Profits for Foreign Legal Entities
Commentators & Group discussion (30 minutes)
1. Associate Prof. Zhiyong Zhang (Law School of Peking University)
2. Ms. Yimin Kou (Partner, Jingsh Law Firm)
15:30-15:50 Tea Break
15:50-17:20 Session 4
Moderators:
1. Ms. Liming Dai, Vice-head of Xiamen Municipal State Tax Bureau, Adjunct Researcher of the CITACT-XMU
2. Mr. Xizhong Yan, Partner, ForTran Law Firm, Shanghai, Adjunct Researcher of the CITACT-XMU
Speakers (15 minutes/person)
1. Associate Prof. Zeping Zhang (International Law School, East China University of Political Science and Law, Shanghai): Non-discrimination Clause in Tax Treaties
2. Mr. Yongqing Ye (Partner, KWM Shanghai Branch): Tax Residence Issues for Outbound Investment
3. Mr. Qinglun Wu (Deloitte Shanghai): Tax Deductible Equity Capital Interest and its Income Classification – the Brazilian Example of Interest on Net Equity
4. Assistant Prof. Dongmei Qiu (Law School of Xiamen University): Taxation of Cross-border Services under Tax Treaties
Commentators & Group discussion (30 minutes)
1. Associate Prof. Mingxing Cao (Law School, Central University of Finance and Economics)
2. Associate Prof. Wensheng Lin(Economic School of Xiamen University)
17:20-17:50 Closing Ceremony
Moderator:
Prof. Yansheng Zhu (Law School of Xiamen University)
Speakers:
1. Prof. Chinghsiou Chen (Law School of Soochow University)
2. Prof. Yixin Liao (Law School of Xiamen University)
18:00- Dinner